Taxpayer Compliance Measurement Program Law and Legal Definition

Taxpayer Compliance Measurement Program (TCMP) is an Internal Revenue Service (IRS) program that audits tax returns selected on the basis of diversity rather than suspicion of fraud. The returns are chosen based on various levels and types of expenses and income. An auditor carefully reviews a selected return in the taxpayer's office or home and asks the taxpayer to substantiate every line on the return.